Controlling
Component code / course code: UF-28.1
Semester: winter / summer
ECTS credits: 5
Lecture hours per week (SWS): 4
Lecturer: Prof. Dr. Hebeler
Language: German / English
Prerequisites:
Prior knowledge from modules 06 "General Business Administration" and 08 "Cost and Performance Accounting, Controlling)
Qualification objectives:
The students can classify the subject area of operative and strategic controlling and its relevance for corporate management. They are able to understand how objectives are planned and how measures for achieving objectives are set up and
evaluated, and how their success is monitored, on the basis of the controlling control cycle. The students know typical tools of strategic and operative controlling. They can prepare business management decisions on the basis of key figures. They understand how a modern reporting system is structured in companies.
Course contents:
- Introduction and overview of internal accounting and controlling
- Organisational forms of controlling in companies, specialisations and manifestations
- The control cycle and indicator systems in controlling reporting
- Strategic controlling with selected controlling tools and analyses (portfolio analyses, strategy development, SWOT analyses)
- Operational controlling with selected controlling tools and analyses (contribution margin accounting, benchmarking, budgeting, target costing)
Teaching format (e.g. online/in person lecture/Seminar/Lab etc.): Course, exercises, case studies
Examination type: written exam
